The charitable IRA rollover is a special provision allowing certain donors to exclude from taxable income - and count toward their required minimum distribution - certain transfers of IRA assets that are made directly to public charities, including the Olbrich Botanical Society.

What gifts qualify for a 2013 charitable IRA rollover?

A gift that qualifies must be:

Made by a donor aged 701/2 or older

Transferred from a traditional or Roth IRA directly to a permissible public charity, such as the Olbrich Botanical Society